Un claim ITC

You should not include the unclaimed ITC from GSTR-2A/2B in your GSTR-3B under “ITC available” section. Net tax payable = Nil
Return filed as “No output liability, no ITC claimed.”

• ITC in 2A/2B is merely a mirror of vendor’s uploads.

• You’re not required to show or adjust unclaimed ITC anywhere in 3B.

• Just ensure your accounting system clearly marks these ITC entries as “Ineligible” or “Not claimed due to exempt outward supplies.”

“Ignore the ITC showing in 2A/2B; just don’t claim it in 3B. File GSTR-3B with turnover in exempt supplies and zero ITC.”

Do not report vendor-uploaded ITC in GSTR-3B merely because it appears in GSTR-2A/2B. If you are not eligible for, or do not intend to claim, the credit, leave it unclaimed; there is no separate GSTR-3B entry for “unclaimed ITC” just to match 2A/2B. Report eligible ITC in Table 4 only when claiming it, and reverse any credit already claimed if it is later found ineligible or not retained.

For GTA services, first check the tax option and the applicable conditions: a GTA may be under forward charge or, in specified cases, recipient reverse charge. If you charge no GST under an applicable option and have no other taxable supplies, there may be no outward tax to report, but a registered person must still file the required GSTR-3B returns, including nil returns where applicable. The exact treatment depends on your GTA option, registration status and whether any reverse-charge liability arises.

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